Can the unit pay one more month social security refund

The unit paid more than one month of social security can be refunded. The details are as follows:

1, with the separation certificate of the departing employee, payment bills to the local tax to apply for a refund, and the local tax department to re-determine the contribution base;

2, to the enterprise to participate in the pension insurance agency for the month to do the account deletion;

3, to the Municipal Social Pension and Workers' Compensation Insurance Administration of the enterprise for the application for a refund of the refund of the fees, refund of the fee materials must include Local tax issued by the determination of the contribution base of the wrong certificate, payment bills, refund application form;

4, after the above procedures to the local tax refund, and to the local tax declaration of the correct contributions;

5, social security contribution base, is the enterprise or individual workers used to calculate the payroll base for the payment of social insurance premiums, multiplied by the prescribed rate, is the amount of the enterprise or individual social insurance premiums should be paid. multiplied by the prescribed rate, is the amount of social insurance premiums that the enterprise or individual should pay. The social security contribution base in each region is linked to the local average wage data. It is determined on the basis of the monthly average of all wage income earned by employees from January to December of the previous year. It is determined once a year, and after it is determined, it will not be changed for a year. The time for declaration and adjustment of the social security base is usually in July.

Legal basis: Article 4 of the Social Insurance Law of the People's Republic of China

Employers and individuals within the territory of the People's Republic of China shall pay social insurance premiums in accordance with the law, and shall have the right to inquire into the records of payment of premiums, records of the rights and interests of individuals, and to request that the social insurance agency provide social insurance counseling and other related services.

Individuals enjoy social insurance benefits in accordance with the law, and have the right to supervise the payment of contributions for them by their own units.

Article 8

Social insurance agencies provide social insurance services and are responsible for social insurance registration, records of individual rights and interests, and payment of social insurance benefits.

Article 9

The trade unions safeguard the lawful rights and interests of the employees in accordance with the law, and have the right to participate in the study of important matters of social insurance, and to participate in the Social Insurance Supervisory Committee, which supervises matters relating to the social insurance rights and interests of the employees.